1997 (8) TMI 253 - AT - Customs

Summary

The appeal relates to the classification of spares for a polyester film metallising plant under Notification No. 172/89-Cus. The goods were correctly classified under sub-heading No. 8477.90 at the time of clearance for home consumption, making them eligible for concessional duty under the notification. The appeal was allowed by the Appellate Tribunal CEGAT, New Delhi.